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SR News
ISCA Comments on ISSB’s Exposure Draft Amendments to Greenhouse Gas Emissions Disclosures
30 Jun 2025
We are broadly supportive of the proposed amendments in the Exposure Draft. Specifically, the reliefs are a pragmatic approach to ease the reporting obligations of preparers in jurisdictions with different regulatory reporting requirements. This will help facilitate the implementation and global adoption of ISSB standards.
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SR News
GRI 102 and IFRS S2—Reporting on both standards and equivalence for IFRS S2 on GHG Emissions Disclosures
26 Jun 2025
Organisations that report using both GRI 102 and IFRS S2 can use the equivalent IFRS S2 disclosures for Scope 1, Scope 2 and Scope 3 GHG emissions to meet GRI 102 requirements.
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SR News
Episode 11 of the IFRS Sustainability webinar series ‘Perspectives on sustainability disclosure’
26 Jun 2025
The eleventh episode will explore how companies are communicating climate-related targets and transition plans to meet evolving expectations from investors and regulators.
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SR News
June 2025 ISSB Update and podcast available
25 Jun 2025
In this ISSB Update and Podcast, ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd shared on topics discussed at the ISSB meeting in June 2025, which included the launch of jurisdictional profiles, the forthcoming exposure draft for enhancements to the SASB Standards and upcoming publications and events.
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SR News
IFRS Foundation publishes guidance on disclosures about transition plans
23 Jun 2025
The new guidance on transition plan disclosures is part of ISSB commitment to support the implementation of IFRS S2. It is designed to enable entities to provide high-quality information about their climate-related transition when applying IFRS S2 and covers disclosures about any ‘transition plan’ an entity has, including both mitigation and adaptation efforts.
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SR News
IFRS Foundation launches new e-learning modules to support implementation of ISSB Standards
13 Jun 2025
The new e-learning modules are designed to serve as an introductory resource for companies beginning their preparation for sustainability-related disclosures and for any other stakeholders interested in learning more about ISSB Standards.
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SR News
IFRS Foundation publishes jurisdictional profiles providing transparency on adoption of ISSB Standards
12 Jun 2025
IFRS Foundation publishes the first set of jurisdictional profiles that are intended to provide transparency and clarity about progress towards the adoption of ISSB standards.
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SR News
IFRS Foundation publishes educational material about greenhouse gas emissions disclosure requirements in IFRS S2
29 May 2025
The educational material is structured as questions and answers about the requirements for an entity to disclose its GHG emissions in accordance with IFRS S2.
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SR News
IFRS Sustainability Alliance webinar on how companies are taking steps towards applying IFRS S1 and IFRS S2
27 May 2025
The IFRS Sustainability Alliance has announced a webinar in which practitioners from City Developments Ltd (CDL) and DBS Bank discuss best practices and challenges from the 2024 sustainability disclosure reporting cycle.
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SR News
May 2025 ISSB Update and podcast available
19 May 2025
In this month’s ISSB Update and Podcast, ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd shared on topics discussed at the ISSB meeting in May 2025, including the consultation proposing targeted amendments to IFRS S2, key takeaways from the May ISSB meeting and upcoming publications and events.
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